Panaji, 07th December, 2021 (Agrahayana 16, 1943)
SERIES II No. 36
Reg. No. RNP/GOA/32/2021-23
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 4
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
—
Notification
No. 2/1/95-Fin(R&C)/Part(A)/3102
In exercise of the powers conferred by sub-rule (4)
of Rule 99 of the Goa Excise Duty Rules, 1964, the
Government of Goa, being satisfied that it is
necessary in the public interest, hereby directs that
all licensed premises “for sale of liquor” and
“consumption of liquor in public places” (hereinafter
called said area) located within the jurisdiction of
Pollem Village of Canacona Taluka, Mollem Village
of Dharbandora Taluka and Surla Village of Sattari
Taluka which falls within the range of 05 km. from
the Border of Karnataka shall be closed from 4.00.
p.m. of 8th December, 2021 till midnight of 10th
December, 2021, in view of 04-Belgaum Local
Authorities Constituency Election, 2021.
However, the licensed premises having licence for
“Bar and Restaurant” may be allowed to keep the
restaurant open for serving food only. However, Bar
counter shall be closed and no liquor shall be allowed
to serve on the above mentioned days. The owners of
the license premises having “Bar & Restaurant” shall
also display a board in the licensed premises, stating
that no liquor will be served and that the restaurant
will be open for serving food only.
By order and in the name of the Governor of
Goa.
Premraj Shirodkar, Under Secretary (Finance,
R&C).
Porvorim, 7th December, 2021.
Suggestions are welcomed on e-mail: [email protected]
799
Notification
No. 2/1/95-Fin(R&C)/Part(B)/3103
In exercise of the powers conferred by Sections
5 and 8 of the Goa Excise Duty Act & Rules, 1964
(Act 5 of 1964) (hereinafter called the “said Act”),
the Government of Goa hereby prescribes that, not-
withstanding anything contained in the
Government Notifications No. Fin(Rev.)/2-35/SE/6/
/68/(A) dated 29-2-1972 and No. Fin(Rev.)/2-35/SE/
/6/65/(B) dated 29-2-1972, the following shall be
the maximum quantity of liquor which can be
transported from one place to another within the
jurisdiction of Pollem Village of Canacona Taluka,
Mollem Village of Dharbandora Taluka and Surla
Village of Sattari Taluka which falls within the
range of 05 km. from the Border of Karnataka shall
be closed from 4.00 p.m. of 8th December, 2021 till
midnight of 10th December, 2021, in view of
04-Belgaum Local Authorities Constituency
Election, 2021.
(a) Three quart bottles of Indian made foreign
liquor or foreign liquor other than beer and
six bottles of beer 650 ml. for any person
including his family.
(b) Three quart bottles of country liquor for any
person including his family.
This Notification shall remain in force only from
4.00 p.m. of 8th December, 2021 till midnight of
10th December, 2021, in view of 04-Belgaum Local
Authorities Constituency Election, 2021.
By order and in the name of the Governor of
Goa.
Premraj Shirodkar, Under Secretary (Finance,
R&C).
Porvorim, 7th December, 2021.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 36
(EXTRAORDINARY NO. 4)
7TH DECEMBER, 2021
800
Office of the Commissioner of Commercial Taxes
—
CCT/26-4/2017-18/E/2266
Circular
(No. 19/2021-22-GST)
Subject: Clarification on certain refund related issues- reg.
Various representations have been received from taxpayers and other stakeholders seeking clarification
in respect of certain issues relating to refund. The issues have been examined. In order to ensure uniformity
in the implementation of the provisions of the law across field formations, the undersigned, in exercise of its
powers conferred by Section 168 of the Goa Goods and Services Tax Act, 2017 (hereinafter referred to as “Goa
GST Act”), hereby clarifies each of these issues as under:
Sr.
Issue
Clarification
No.
1. Whether the provisions of sub-section (1) of Section
No, the provisions of sub-section (1) of Section
54 of the Goa GST Act, regarding time period, within
54 of the Goa GST Act regarding time period,
which an application for refund can be filed, would
within which an application for refund can be
be applicable in cases of refund of excess balance
filed, would not be applicable in cases of refund
in electronic cash ledger?
of excess balance in electronic cash ledger.
2. Whether certification/declaration under Rule 89(2)(1)
No, furnishing of certification/declaration
or 89(2)(m) of Goa GST Rules, 2017 is required to
under Rule 89(2)(1) or 89(2)(m) of the Goa GST Rules,
be furnished along with the application for refund
2017, for not passing the incidence of tax to
of excess balance in electronic cash ledger?
any other person is not required in cases of
refund of excess balance in electronic cash
ledger as unjust enrichment clause is not
applicable in such cases.
3. Whether refund of TDS/TCS deposited in electronic
The amount deducted/collected as TDS/TCS
cash ledger under the provisions of Section 51/52
by TDS/TCS deductors under the provisions of
of the Goa GST Act can be refunded as excess
Section 51/52 of the Goa GST Act, as the
balance in cash ledger?
case may be, and credited to electronic cash
ledger of the registered person, is equi-
valent to cash deposited in electronic cash ledger.
It is not mandatory for the registered person
to utilise the TDS/TCS amount credited to
his electronic cash ledger only for the
purpose of discharging tax liability.
The registered person is at full liberty to
discharge his tax liability in respect of the
supplies made by him during a tax period,
either through debit in electronic credit
`
ledger or through debit in electronic cash
ledger, as per his choice and availability of
balance in the said ledgers.
Any amount, which remains unutilized in
electronic cash ledger, after discharge of tax
dues and other dues payable under Goa
GST Act and rules made thereunder, can be
refunded to the registered person as excess
balance in electronic cash ledger in accordance
with the proviso to sub-section (1) of Section
54, read with sub-section (6) of Section 49 of
Goa GST Act.
OFFICIAL GAZETTE — GOVT. OF GOA
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7TH DECEMBER, 2021
801
4. Whether relevant date for the refund of tax paid on
Clause(b) of Explanation (2) under Section
supplies regarded as deemed export by recipient
54 of Goa GST Act reads as under:
is to be determined as per Clause (b) of Expla-
“(b) in the case of supply of goods regarded
nation (2) under Section 54 of Goa GST Act and if
as deemed exports where a refund of tax
so, whether the date of return filed by the supplier
paid is available in respect of the goods,
or date of return filed by the recipient will be
the
date
on
which
the
return
relevant for the purpose of determining relevant
relating to such deemed exports is
date for such refunds?
furnished;”
On perusal of the above, it is clear
that Clause (b) of Explanation (2) under
Section 54 of the Goa GST Act is
applicable for determining relevant date
in respect of refund of amount of tax
paid on the supply of goods regarded as
deemed exports, irrespective of the fact
whether the refund claim is filed by the
supplier or by the recipient.
Further, as the tax on the supply of goods,
regarded as deemed export, would be paid
by the supplier in his return, therefore, the
relevant date for purpose of filing of refund
claim for refund of tax paid on such supplies
would be the date of filing of return, related
to such supplies, by the supplier.
2. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the
undersigned
Hemant Kumar, IAS, Commissioner State Tax, Goa.
Panaji, 7th December, 2021.
_______
CCT/26-4/2017-18/E/2267
Circular
(No. 18/2021-22-GST)
Subject: Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices
and compliance of Notification No. 38/1/2017-Fin(R&C)(134) dated 30th March, 2020 - Reg.
Various references have been received from trade and industry seeking further clarification on applicability
of Dynamic Quick Response (QR) Code on B2C (Registered person to Customer) invoices for compliance of
notification 38/1/2017-Fin(R&C)( 134) dated 30th March, 2020 as amended. It has been represented that in
some cases where, though the service recipient is located outside India and place of supply of the service is
in India as per IGST Act, 2017, the payment is received by the service provider located in India not in foreign
exchange, but through other modes approved by RBI. In such cases, the supplier will not be fulfilling the
condition specified in S. No. 4 of the Circular No. 9/2021-22 - GST dated 6th July, 2021, and accordingly, will be
required to have dynamic QR code on the invoice. It has been also represented that relaxation from dynamic
QR code on the invoices in such cases should be available if the payment is received through any RBI
approved mode of payment, and not necessarily in foreign exchange.
2. The issues have been examined and in order to ensure uniformity in the implementation of the provisions
of the law across the field formations, the undersigned, in exercise of its powers conferred under Section 168
of the Goa GST Act, 2017, hereby clarifies the issues hereafter.
3. It is observed that from the present wording of S. No. 4 of Circular No. 9/2021-22-GST dated
06th July, 2021, doubt arises whether the relaxation from the requirement of dynamic QR code on the
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES II No. 36
(EXTRAORDINARY NO. 4)
7TH DECEMBER, 2021
802
invoices would be available to such supplier, who receives payments from the recipient located outside India
through RBI approved modes of payment, but not in foreign exchange. It is mentioned that the intention of
clarification as per S. No. 4 in the said circular was not to deny relaxation in those cases, where the payment
is received by the supplier as per any RBI approved mode, other than foreign exchange.
4. Accordingly, to clarify the matter further, the Entry at S. No. 4 of the Circular No. 9/2021-22-GST dated
06th July, 2021 is substituted as below:
4 “In cases, where receiver of services is located
No. wherever an invoice is issued to a recipient
outside India, and payment is being received by
located outside India, for supply of services, for
the supplier of services, through RBI approved
which the place of supply is in India, as per the
modes of payment, but as per provisions of the IGST
provisions of IGST Act, 2017, and the payment
Act, 2017, the place of supply of such services
is received by the supplier, in covertible foreign
is in India, then such supply of services is not
exchange or in Indian Rupees wherever permitted by
considered as export of services as per the
the RBI, such invoice may be issued without having
IGST Act, 2017; whether in such cases, the
a Dynamic QR Code, as such Dynamic QR Code
Dynamic QR Code is required on the invoice issued,
cannot be issued by the recipient located outside
for such supply of services, to such recipient
India for making payment to the supplier.”
located outside India?
5. Circular No. 9/2021-22-GST dated 06th July, 2021 stands modified to this extent.
6. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the undersigned.
Hemant Kumar, IAS, Commissioner State Tax, Goa.
Panaji, December, 2021.
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